J.K. CREDIT AND FINANCE LIMITED,NEW DELHI vs. DCIT CIRCLE 13(1), NEW DELHI

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ITA 600/DEL/2024Status: DisposedITAT Delhi01 August 2024AY 2018-19Bench: SHRI KUL BHARAT (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal noted the assessee's request for withdrawal and the Departmental Representative's lack of objection. Consequently, the tribunal dismissed the assessee's appeal as withdrawn.

What were the facts?

The assessee, J.K. Credit And Finance Ltd., filed an appeal before the ITAT against an order of the National Faceless Appeal Centre (NFAC) for the assessment year 2018-19. During the hearing, the assessee's counsel requested to withdraw the appeal, stating that the grievance had been addressed by the CIT(Appeals) through rectification of the order.

What were the issues?

Whether an appeal can be withdrawn before the ITAT when the assessee's grievance has been addressed by the CIT(Appeals) through rectification of the order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “C”: NEW DELHI

Before: SHRI KUL BHARAT & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri Anunav Kumar, Adv
For Respondent: Ms. Anupma Singla, Sr. DR
Hearing: 01.08.2024Pronounced: 01.08.2024

O R D E R PER KUL BHARAT, JM:

This appeal, by the assessee, is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 26.12.2023, pertaining to the assessment year 2018-19.

2.

At the outset it is stated by the learned counsel for the assessee that under the instructions of the assessee he seeks to withdraw the appeal. He further contends

CIT(Appeals) by rectifying the order.

3.

Learned Departmental Representative has no objection. Therefore, in view of the statement made at bar, appeal of assessee is dismissed as withdrawn.

4.

Assessee’s appeal is dismissed as withdrawn.

Order pronounced in open court on 01.08.2024.

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